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The role of telemedicine during and beyond the COVID-19 pandemic: shaping our future health organisations and practices 远程医疗在 COVID-19 大流行期间和之后的作用:塑造我们未来的医疗组织和实践
IF 2.8 Q3 MANAGEMENT Pub Date : 2024-08-01 DOI: 10.1108/ijoa-09-2023-3996
Jihane Sebai, Wendy Leslie, Jessica Lichy

Purpose

In France, telemedicine was integrated into the Code of Public Health in 2009, but adoption and use were slow until the beginning of the COVID-19 health crisis, when telemedicine arguably became the only way to ensure continuity of care for non-COVID patients, reduce viral transmission and streamline strained medical resources. Despite growing enthusiasm, criticism persists.

Design/methodology/approach

User satisfaction will be essential for the sustainability and development of telemedicine, yet this remains an under-researched area. Framed by the first lockdown in France (March–May 2020), this two-step mixed-methods study uses secondary quantitative data (n users = 2,511; n doctors = 254; n nurses = 248) and primary qualitative interviews (n = 5) among healthcare professionals and patients in France to analyse satisfaction levels among telemedicine users. Implementing an inductive approach, it identifies key themes in the adoption and use of telemedicine, the impact on user satisfaction and evolution in perceptions over time.

Findings

The findings contribute to the literature by identifying and explaining the shift in telemedicine practices and offering recommendations for addressing ongoing obstacles through pragmatic strategies.

Originality/value

This research addresses a gap in knowledge to examine the impact of the COVID-19 pandemic on the uptake, perception and satisfaction of telemedicine experienced by users. Recognising telemedicine as a complex innovation in conceptual and practical terms, this paper investigates the degree of acceptance among users and the process of assimilation in the system.

目的在法国,远程医疗于 2009 年被纳入《公共卫生法》,但在 COVID-19 健康危机爆发之前,远程医疗的采用和使用一直很缓慢。设计/方法/途径用户满意度对远程医疗的可持续性和发展至关重要,但这仍是一个研究不足的领域。本研究以法国首次封锁(2020 年 3 月至 5 月)为框架,采用两步混合方法,利用二手定量数据(n 用户 = 2,511;n 医生 = 254;n 护士 = 248)和对法国医疗保健专业人员和患者的主要定性访谈(n = 5),分析远程医疗用户的满意度。该研究采用归纳法,确定了采用和使用远程医疗的关键主题、对用户满意度的影响以及随时间推移的看法演变。研究结果通过确定和解释远程医疗实践的转变,为文献做出了贡献,并提出了通过务实策略解决当前障碍的建议。本文认识到远程医疗在概念和实践方面都是一项复杂的创新,因此研究了用户的接受程度以及系统的同化过程。
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引用次数: 0
Suddenly 50: the aging workforce and its relationship with the company 突然到了 50 岁:老龄化劳动力及其与公司的关系
IF 2.8 Q3 MANAGEMENT Pub Date : 2024-08-01 DOI: 10.1108/ijoa-03-2024-4334
Aline Zanini Lima, Wilson Aparecido Costa de Amorim

Purpose

This paper aims to discuss the findings of a study to identify the characteristics of organizations that implement policies and practices to attract and retain older workers.

Design/methodology/approach

This exploratory and descriptive research adopts a quantitative approach. The data analyzed were gathered from the database compiled during the 2020 edition of the “FIA – Employee Experience” survey. Notably, it identified the top 100 companies prioritizing investment in human resources policies and practices, awarding the “Amazing Places to Work” prize to those demonstrating the highest indices.

Findings

The findings highlight the proactive stance of both national and multinational companies, typically falling within the medium to large size category, in implementing strategies to attract and retain an aging workforce. These companies predominantly employ individuals with high school education and undertake affirmative action, targeting at least four other minority groups alongside older workers.

Practical implications

The insights provided in this article regarding the strategies and initiatives implemented to attract and retain older workers can empower other interested companies to enhance their preparedness in addressing the demographic shift toward an aging Brazilian workforce.

Originality/value

The analysis of the findings contributes to advancing understanding of the relationship between organizations and older workers, an area that remains underexplored in Brazil and worldwide. Furthermore, it furnishes insights into the specific policies and practices adopted by these organizations, equipping interested companies with knowledge to address the challenge of adapting to Brazil’s aging workforce.

本文旨在讨论一项研究的结果,以确定实施吸引和留住老年员工的政策和做法的组织的特点。所分析的数据来自 2020 年版 "FIA--员工体验 "调查所编制的数据库。值得注意的是,研究确定了优先投资于人力资源政策和实践的前 100 家公司,并将 "令人惊叹的工作场所 "奖授予了那些表现出最高指数的公司。本文就为吸引和留住老年员工而实施的战略和举措所提供的见解,可帮助其他相关公司加强准备,以应对巴西劳动力人口向老龄化的转变。 原创性/价值对研究结果的分析有助于加深对组织与老年员工之间关系的理解,而这一领域在巴西乃至全球仍未得到充分探索。此外,它还提供了对这些组织所采取的具体政策和做法的见解,使感兴趣的公司掌握了应对巴西劳动力老龄化挑战的知识。
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引用次数: 0
Enhancing construction organizations’ performance through strategic decision-making: unveiling the mediating role of quality of information 通过战略决策提高建筑组织的绩效:揭示信息质量的中介作用
IF 2.8 Q3 MANAGEMENT Pub Date : 2024-07-31 DOI: 10.1108/ijoa-01-2024-4228
Taofeeq Durojaye Moshood, James O.B. Rotimi, Wajiha Shahzad

Purpose

Formulating strategic decisions poses a significant challenge for construction organizations, profoundly impacting their overarching strategic management. The success of an organization’s strategy relies on how information is managed and decisions are executed. However, the literature has a limited understanding of the connection between information quality and strategic decision-making, particularly in construction business performance. This study aims to bridge this gap by exploring how information quality mediates the relationship between strategic decision-making and the performance of construction businesses in New Zealand.

Design/methodology/approach

This quantitative study aims to fill this gap by assessing how information quality shapes strategic decision-making practices, impacting construction organizations’ performance. Analysing 102 viable responses through partial least squares structural equation modeling structural equation modelling offers partial support to the research framework.

Findings

The study used statistical analysis to gauge the impact of adopting strategic management practices on construction business performance, considering the mediation of the quality of information within New Zealand’s context. It affirmed a positive correlation between strategic decision-making management and construction business performance, underpinned by the mediation of quality of information.

Practical implications

This study underscores the critical role of information quality in evaluating strategic decisions for bolstering construction business performance. In essence, it affirms that enhancing the performance of construction organizations via strategic decision-making is intrinsically linked to the quality of information.

Originality/value

This study makes a noteworthy contribution by establishing connections between decision importance, process effectiveness, information quality, intuition in decision-making and model development, providing valuable insights to the field.

目的 制定战略决策对建筑组织来说是一项重大挑战,会对其总体战略管理产生深远影响。组织战略的成功与否取决于如何管理信息和执行决策。然而,文献对信息质量与战略决策之间的联系,尤其是在建筑企业绩效方面的信息质量与战略决策之间的联系了解有限。本研究旨在通过探讨信息质量如何调节战略决策与新西兰建筑企业绩效之间的关系来填补这一空白。 本定量研究旨在通过评估信息质量如何影响战略决策实践,从而影响建筑组织的绩效来填补这一空白。通过偏最小二乘法结构方程模型对 102 个可行回答进行分析,结构方程模型为研究框架提供了部分支持。研究结果本研究使用统计分析来衡量采用战略管理实践对建筑企业绩效的影响,同时考虑到新西兰背景下信息质量的中介作用。本研究强调了信息质量在评估战略决策以提高建筑企业绩效方面的关键作用。本研究通过建立决策重要性、过程有效性、信息质量、决策直觉和模型开发之间的联系,为该领域提供了宝贵的见解,从而做出了值得注意的贡献。
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引用次数: 0
Muslim women entrepreneurs: an exploratory study of the Nigerian “Mumpreneurs” perspective 穆斯林女企业家:对尼日利亚 "Mumpreneurs "观点的探索性研究
IF 2.8 Q3 MANAGEMENT Pub Date : 2024-07-30 DOI: 10.1108/ijoa-11-2023-4066
Muhammad Muhammad Nasir, Saemah Shamim

Purpose

This paper explores the motivations and challenges faced by Muslim women ‘mumpreneurs,’ in Northern Nigeria, a region with a predominantly Muslim population. The unique socio-religious and cultural context of Northern Nigeria serves as a key driver for this research, prompting a deeper understanding of the experiences of Muslim mumpreneurs in the area.

Design/methodology/approach

The study employed a qualitative approach, by utilizing semi-structured interviews with 12 Muslim mumpreneurs residing in various states across Northern Nigeria. Accordingly, thematic analysis was used to explore the influence of their motherly roles on their entrepreneurial experiences.

Findings

Thematic analysis revealed three key themes: Motivations: Mumpreneurs were driven by desires for financial independence, positive societal impact and increased flexibility to manage work-family balance. Challenges: Lack of capital, skills, knowledge and sociocultural constraints (e.g. gender norms) impeded their progress. Push and pull factors: Their entrepreneurial journeys were shaped by both internal aspirations and external societal influences.

Originality/value

The findings of this study provide further understanding of the distinct experiences of Muslim mumpreneurs in Northern Nigeria, contributing significantly to our knowledge of the dynamics of Muslim women mumpreneurs in a specific, understudied Muslim society. By implication, it highlights the need for targeted support for this under-researched population, informing policymakers, support organizations, and future research endeavors.

目的 本文探讨了尼日利亚北部穆斯林人口占多数的地区穆斯林妇女 "创业者 "的动机和面临的挑战。尼日利亚北部独特的社会宗教和文化背景是本研究的主要驱动力,促使我们更深入地了解该地区穆斯林 "拇指创业者 "的经历。结果专题分析揭示了三个关键主题:动机:驼峰创业者受经济独立、对社会产生积极影响以及提高工作与家庭平衡的灵活性等愿望的驱动。挑战:缺乏资金、技能、知识和社会文化限制(如性别规范)阻碍了他们的发展。推拉因素:原创性/价值这项研究的结果让我们进一步了解了尼日利亚北部穆斯林女性创业者的独特经历,极大地丰富了我们对一个特定的、研究不足的穆斯林社会中穆斯林女性创业者动态的认识。同时,它还强调了为这一研究不足的群体提供有针对性支持的必要性,为政策制定者、支持机构和未来的研究工作提供了信息。
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引用次数: 0
A tale of the likable change: the role of change in leadership behavior in improving employees’ willingness to take risks 可喜变化的故事:领导行为的变化对提高员工承担风险意愿的作用
IF 2.8 Q3 MANAGEMENT Pub Date : 2024-07-30 DOI: 10.1108/ijoa-03-2024-4320
Amin Wibowo, Widya Paramita, Ina Indartoyo, Neuneung Nurhayati

Purpose

A crisis period can reduce employees’ willingness to take risks, which are important predictors of organizational performance. Built upon the broaden-and-build theory of positive emotions, this study aims to examine the role of leadership’s behavioral change in promoting the willingness to take risks, as mediated by liking, at two different levels of task complexity.

Design/methodology/approach

An online survey has been answered by 281 employees of businesses with various scales, in different sectors in Indonesia. Indonesia was selected as it is among the countries with a high power distance culture. Hence, employees are expected to favor more directive leadership changes in the postpandemic context.

Findings

Drawing upon the broaden-and-build theory of positive emotions, this study found that leaders’ behavioral change toward a more directive approach promotes a willingness to take risks, as the employees like this change regardless of the task’s complexity level.

Research limitations/implications

In an organization where the employees’ willingness to take risks is critical, the leaders should not simply adopt empowering leadership, as suggested by previous studies. However, leaders need to ensure that any change in leadership behavior during the transition period, either toward a more directive or empowering style, is favorable for the employees, regardless of the level of complexity of the tasks.

Originality/value

This study contributes to the literature by demonstrating that Indonesian employees’ willingness to take risks increases only when the employees like the change in the style of leadership to a more directive one regardless of the level of task complexity. In addition, Indonesian employees have not perceived any substantial change in their leaders’ behavior after the pandemic, and they remain neutral about this type of leadership.

目的 危机时期会降低员工承担风险的意愿,而这是预测组织绩效的重要因素。本研究以积极情绪的 "拓宽与建立 "理论为基础,旨在研究在两种不同的任务复杂度水平下,领导的行为变化在促进员工承担风险的意愿方面所起的作用,并以 "喜欢 "为中介。之所以选择印尼,是因为印尼是权力距离文化较高的国家之一。研究限制/意义在一个员工承担风险的意愿至关重要的组织中,领导者不应简单地采用授权型领导,正如之前的研究中所建议的那样。然而,无论任务的复杂程度如何,领导者都需要确保在过渡时期领导行为的任何变化,无论是向更具指导性的领导风格转变还是向授权型领导风格转变,都对员工有利。原创性/价值本研究通过证明只有当员工喜欢领导风格向更具指导性的领导风格转变时,无论任务的复杂程度如何,印尼员工承担风险的意愿才会增强,从而为相关文献做出了贡献。此外,大流行病发生后,印尼员工并未感觉到领导者的行为有任何实质性变化,他们对这种领导方式保持中立。
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引用次数: 0
Decoding mindfulness for organisations by exploring the perceptions of mindfulness masters: an indigenous approach 通过探索正念大师的看法为组织解码正念:一种本土方法
IF 2.8 Q3 MANAGEMENT Pub Date : 2024-07-30 DOI: 10.1108/ijoa-03-2024-4347
Damini Saini

Purpose

Researchers, academicians and practitioners are trying to make employees more mindful, as mindfulness brings a lot of excellence to work. This study aims to unwrap and decode the mindfulness procedure by identifying the crucial steps to ease the process for employees and organisations.

Design/methodology/approach

The qualitative research method assessed 20 semi-structured interviews with mindfulness experts in India and abroad. Interpretive phenomenological analysis was used to analyse the content generated by the data collection.

Findings

Though the understanding of mindfulness is univocal and standard, this investigation fills the gap of initial groundwork concerning thoughtlessness, as it remains a less observed area in earlier research in mindfulness. This research study also found organisational ways to enhance mindfulness in the system, such as ostentatious listening, detail orientation, deep discussions, one task at a time, etc.

Originality/value

The study is unique in that it explores the perceptions and views of mindfulness coaches and masters and tries to demystify the procedure of being mindful in organisations.

目的研究人员、学者和从业人员都在努力提高员工的正念水平,因为正念会给工作带来很多益处。本研究旨在通过确定关键步骤,为员工和组织简化正念过程,从而揭开正念程序的神秘面纱。研究结果虽然对正念的理解是统一的、标准的,但这项调查填补了有关无念的初步基础工作的空白,因为在早期的正念研究中,无念仍然是一个较少被观察到的领域。本研究还发现了在系统中增强正念的组织方法,如夸张的倾听、细节导向、深入讨论、一次完成一项任务等。原创性/价值本研究的独特之处在于,它探讨了正念教练和大师的看法和观点,并试图揭开组织中正念程序的神秘面纱。
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引用次数: 0
Familiarity as main predictors of emotional contagion at work in Japan 熟悉程度是日本工作中情绪传染的主要预测因素
IF 2.8 Q3 MANAGEMENT Pub Date : 2024-07-26 DOI: 10.1108/ijoa-09-2023-3999
Remy Magnier-Watanabe, Caroline Benton, Philippe Orsini, Toru Uchida

Purpose

Subjective well-being has attracted attention in relation to its impact on job satisfaction and performance. As a result, companies would do well to encourage positive emotions and minimize negative ones in the workplace. This study aims to examine the factors that contribute to emotional contagion in the workplace in Japan.

Design/methodology/approach

The study builds upon previous research on emotional contagion by considering both personal and professional events using vignette questions and multiple regression analysis. A large group of permanent Japanese employees is included in the study.

Findings

Emotional contagion in the Japanese workplace was found to be primarily influenced by the level of familiarity between sender and receiver, and to a lesser extent by the receiver’s emotional susceptibility, group climate and the hierarchical difference between sender and receiver. Contrary to past research in other countries, several hypothesized predictors had little or no effect on emotional contagion among Japanese employees, such as communication frequency or empathy.

Practical implications

Given the persistent labor shortage and aging population, it is crucial for Japanese companies to understand how positive and negative emotions are transmitted in the workplace. This knowledge can assist them in establishing a work environment that can optimize employee well-being, performance and retention.

Originality/value

While the antecedents of emotional contagion have been extensively studied, their effects within Japanese corporations remain underexplored. Thus, this research investigates the factors that can foster the contagion of positive emotions while mitigating the transmission of negative emotions within the Japanese workplace, thereby addressing the prevailing challenges faced by Japanese companies.

目的主观幸福感对工作满意度和绩效的影响引起了人们的关注。因此,在工作场所鼓励积极情绪,尽量减少消极情绪,对公司来说是件好事。本研究旨在探讨导致日本工作场所情绪传染的因素。本研究在以往情绪传染研究的基础上,采用小故事问题和多元回归分析法,同时考虑个人和职业事件。研究结果发现,日本工作场所的情绪传染主要受发送者和接收者之间的熟悉程度影响,其次受接收者的情绪易感性、群体氛围以及发送者和接收者之间的等级差异影响。与其他国家以往的研究相反,一些假设的预测因素对日本员工的情绪传染几乎没有影响,如沟通频率或移情。原创性/价值虽然情绪传染的前因已被广泛研究,但其在日本企业中的影响仍未得到充分探讨。因此,本研究调查了在日本工作场所中促进积极情绪传染同时减轻消极情绪传播的因素,从而解决日本公司面临的普遍挑战。
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引用次数: 0
The mediation effect of supervisor support and total rewards on the relationship between flexible work arrangements and turnover intentions in Gen Z 上司支持和总体奖励对 Z 世代灵活工作安排与离职意向之间关系的调节作用
IF 2.8 Q3 MANAGEMENT Pub Date : 2024-07-25 DOI: 10.1108/ijoa-04-2024-4418
Olga Protsiuk

Purpose

Flexibility in the workplace is increasingly considered an important aspect of human resource strategy aimed at attracting and retaining a high-quality workforce. The purpose of this study is to explore the direct relationships between both employee- and employer-centered flexible work arrangements and turnover intentions, specifically focusing on Generation Z employees. In addition, this study also examines the mediating role of supervisor support and total rewards in these relationships.

Design/methodology/approach

This study used a quantitative research design using a cross-sectional survey method to gather data from employees born from 1995 across three industries – logistics, retail sales, and manufacturing. Partial least-squares structural equation modeling was used to analyze the data. The survey was conducted online, ensuring a diverse geographical spread and adherence to the representativeness of Generation Z within these sectors.

Findings

Contrary to existing literature, the findings reveal no direct correlation between flexible working arrangements (FWAs) and turnover intentions in this demographic. Instead, the results highlight the significant mediating roles of perceived supervisor support and total rewards. Specifically, these factors were found to influence turnover intentions in relation to the availability of employee-centered FWAs. The findings provide theoretical and practical implications, suggesting an adaptation of human resource strategies to better align with the preferences and expectations of Generation Z in the workplace.

Originality/value

In contrast to existing literature, this study examines the relationship between the availability of two different types of flexible work arrangements (employee- and employer-centered) and turnover intentions, specifically among Generation Z employees. In addition, this research introduces mediation analysis to investigate the roles of perceived supervisor support and total rewards – constructs that have been rarely considered in the context of these relationships.

目的工作场所的灵活性越来越被视为人力资源战略的一个重要方面,旨在吸引和留住高素质的劳动力。本研究旨在探讨以员工和雇主为中心的灵活工作安排与离职意向之间的直接关系,尤其关注 Z 世代员工。此外,本研究还探讨了主管支持和总体奖励在这些关系中的中介作用。本研究采用定量研究设计,使用横截面调查方法,收集了物流、零售销售和制造业这三个行业中 1995 年出生的员工的数据。数据分析采用部分最小二乘结构方程模型。调查结果与现有文献相反,研究结果显示灵活工作安排(FWAs)与这一人群的离职意向之间没有直接关联。相反,研究结果凸显了感知到的上司支持和总体回报的重要中介作用。具体而言,研究发现这些因素会影响与以员工为中心的灵活工作安排的可用性相关的离职意向。研究结果提供了理论和实践意义,建议调整人力资源战略,以更好地满足 Z 世代在工作场所的偏好和期望。原创性/价值与现有文献相比,本研究探讨了两种不同类型的灵活工作安排(以员工为中心和以雇主为中心)的可用性与离职意向之间的关系,特别是在 Z 世代员工中。此外,本研究还引入了中介分析,以调查感知到的上司支持和总体回报的作用--在这些关系的背景下,这些概念很少被考虑到。
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引用次数: 0
Hybrid strategy and its effect on the market performance of family-business SMEs: the mediating role of innovation 混合战略及其对家族企业中小企业市场绩效的影响:创新的中介作用
IF 2.8 Q3 MANAGEMENT Pub Date : 2024-07-25 DOI: 10.1108/ijoa-09-2023-4008
Santiago Gutiérrez-Broncano, Mercedes Rubio-Andrés, Jorge Linuesa Langreo, Miguel Angel Sastre-Castillo

Purpose

For this paper, the authors focus on Porter’s competitive advantage. Hybrid strategy refers to how a firm creates value vis-à-vis competitors by simultaneously relying on lower costs and greater differentiation to achieve a competitive advantage. This strategy emphasises both and aims to provide much more monetary value to customers through the combination of reduced cost and a higher rate of differentiation. In addition, this research focuses on family small and medium-sized enterprises (SMEs), because they have particularities arising from the incorporation of family members both as owners of the SME and in managerial positions. The porpose of this study is to analyse whether the existing differences produced by the role of the family in strategic decision-making and the concentration of family power have a higher impact on performance and innovation than non-family SMEs.

Design/methodology/approach

Structural equation modelling was used to analyse Spanish firms with fewer than 250 employees. This study randomly selected SMEs operating in Spain from the Spanish Central Business Directory (2021) database. The overall sample design was based on stratified sampling.

Findings

SMEs are facing new challenges, and this has led to the emergence of new competitive strategies. Companies have started to combine differentiation strategies with cost strategies to achieve superior performance and better adapt to these changes. This study confirms a positive relationship between the adoption of hybrid strategies and market performance in SMEs. In addition, hybrid strategy reinforces innovation, which has a mediating role between hybrid strategy and market performance. Finally, the findings indicate that family SMEs achieve a greater impact of hybrid strategy on innovation than non-family SMEs. Moreover, innovation plays a mediating role only in the case of family firms, which enhances the relationship between hybrid strategy and market performance.

Originality/value

For SMEs to survive in turbulent environments, this study proposes the adoption of hybrid strategies instead of pure strategies. The novel model links hybrid strategy (as opposed to “stuck in the middle”), innovation and market performance. The research is valuable for owners and managers of family SMEs because this study finds differences in the relationships studied compared to non-family SMEs.

本文作者重点讨论波特的竞争优势。混合战略是指企业如何通过同时依靠降低成本和扩大差异化来实现竞争优势,从而相对于竞争对手创造价值。这种战略强调两者兼顾,旨在通过降低成本和提高差异化率,为客户提供更高的货币价值。此外,本研究的重点是家族中小型企业(SMEs),因为这些企业有其特殊性,即家族成员既是中小企业的所有者,又担任管理职务。本研究的目的是分析家族在战略决策中的作用和家族权力的集中所产生的现有差异是否会比非家族中小型企业对绩效和创新产生更大的影响。本研究从西班牙中央企业名录(2021)数据库中随机抽取了在西班牙经营的中小企业。研究结果中小型企业正面临着新的挑战,这导致了新竞争战略的出现。企业开始将差异化战略与成本战略相结合,以实现卓越绩效,更好地适应这些变化。本研究证实,中小企业采用混合战略与市场绩效之间存在正相关关系。此外,混合战略加强了创新,在混合战略和市场绩效之间起到了中介作用。最后,研究结果表明,与非家族中小企业相比,家族中小企业采用混合战略对创新的影响更大。此外,只有在家族企业的情况下,创新才会发挥中介作用,从而增强混合战略与市场绩效之间的关系。新颖的模型将混合战略(而非 "夹在中间")、创新和市场表现联系起来。这项研究对家族中小型企业的所有者和管理者很有价值,因为这项研究发现,与非家族中小型企业相比,所研究的关系存在差异。
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引用次数: 0
The role of artificial intelligence in auditing and fraud detection in accounting information systems: moderating role of natural language processing 人工智能在会计信息系统审计和欺诈检测中的作用:自然语言处理的调节作用
IF 2.8 Q3 MANAGEMENT Pub Date : 2024-07-25 DOI: 10.1108/ijoa-03-2024-4389
Adel M. Qatawneh

Purpose

This study aims to investigate the moderating role of natural language processing natural language processing (NLP) on the relationship between AI-empowered AIS (data gathering, data analysis, risk assessment, detection, prevention and Investigation) and auditing and fraud detection.

Design/methodology/approach

Quantitative methodology was adapted through a questionnaire. In total, 221 individuals represented the population of the study, and SPSS was used to screen primary data. The study indicated the acceptance of the hypothesis that “Artificial Intelligence in AIS has a statistically significant influence on auditing and fraud detection,” showing a strong correlation between auditing and fraud detection. The study concluded that NLP moderates the relationship between AI in AIS and auditing and fraud detection.

Findings

The study’s implications lie in its contribution to the development of theoretical models that explore the complementary attributes of AI and NLP in detecting financial fraud.

Research limitations/implications

A cross-sectional design is a limitation.

Practical implications

NLP is a useful tool for developing more efficient methods for detecting fraudulent activities and audit risks.

Originality/value

The study’s originality stems from its focus on the use of AI-empowered AIS, a relatively new technology that has the potential to significantly impact auditing and fraud detection processes within the accounting field.

目的本研究旨在探讨自然语言处理自然语言处理(NLP)对人工智能赋能的 AIS(数据收集、数据分析、风险评估、检测、预防和调查)与审计和欺诈检测之间关系的调节作用。共有 221 人作为研究对象,使用 SPSS 筛选原始数据。研究表明,"AIS 中的人工智能对审计和欺诈检测具有统计意义上的显著影响 "这一假设被接受,这表明审计和欺诈检测之间存在密切的相关性。研究结论人工智能系统中的人工智能与审计和欺诈检测之间的关系中,NLP 起着调节作用。研究结果本研究的意义在于,它有助于建立理论模型,探索人工智能和 NLP 在检测财务欺诈方面的互补属性。实用意义NLP是一种有用的工具,可用于开发更有效的方法来检测欺诈活动和审计风险。原创性/价值本研究的原创性在于其重点关注人工智能赋能的AIS的使用,这是一种相对较新的技术,有可能对会计领域的审计和欺诈检测流程产生重大影响。
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引用次数: 0
期刊
International Journal of Organizational Analysis
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